Revision 10-4; Effective December 1, 2010
Do not develop a penalty period for transfers when the total amount of all transfers per month is $200 or less. For example, if an individual gives a donation of $150 to a charitable organization in the month of December and there are no other transfer transactions in December, no penalty period is developed for the $150 donation. See Section F-4120, Bank Accounts, and Appendix XVI, Documentation and Verification Guide.